Copyright Act, 1957
52-B. [(Note: Ins. by Act 38 of 1994, S.18 (w.e.f. a
date to be notified)) Accounts and audit –
(1) Every copyright society appointed under
Section 345-A shall maintain proper accounts and other relevant records and
prepare an annual statement of accounts, in such form and in such manner as may
be prescribed by the Central Government in consultation with the Comptroller
and Auditor-General of India.
(2) The accounts of each of the copyright societies
in relation to the payments received from the Central Government shall be
audited by the Comptroller and Auditor-General of India such intervals as may
be specified by him and any expenditure incurred in connection with such audit
shall be payable by the copyright society to the Comptroller and Auditor
General.
(3) The Comptroller and Auditor-General of
India or any other person appointed by him in connection with the audit of the
accounts of the copyright society referred to in sub section (2) shall have the
same rights and privileges and authority in connection with such audit as the
Comptroller and Auditor-General has in connection with the audit of the
Government accounts and, in particular, shall have the right to demand the
production of books, accounts and other documents and papers and to inspect any
of the offices of the copyright society for the purpose only of such audit.
(4) The accounts of each of the copyright